AdvertisementMadhavan Thambi Vijaya Kumar Vs CIT (Appeals) (ITAT Chennai) Chennai ITAT Remands Section 10(37) Claim After Admitting Additional Evidence on Agricultural Land Acquired for Vizhinjam Seaport Project The Chennai ITAT restored the assessment to the Assessing Officer for fresh adjudication after the assessee produced additional evidence supporting his claim for exemption under section 10(37) in respect of compensation received on transfer of agricultural land for the Vizhinjam International Seaport Project. The Tribunal noted that the assessee had filed, for the first time, the sale deed, Governm...